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JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Published by Universitas Pendidikan Ganesha
ISSN : 26141949     EISSN : 26141930     DOI : -
Core Subject : Humanities, Social,
Humanities Social Sciences
IMAT ( Jurnal Ilmiah Mahasiswa Akuntansi ) Undiksha provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JIMAT accepts articles any research methodology that meet the standards established for publication in the journal. In addition, JIMAT focuses on research articles and review article for specific topics that are relevant to the economic and accounting, business, and banking issues, related to three important disciplines as follows: Economics And Accounting: Public Economics , International Economics, Banking and Financial InstitutionDevelopment Economics, Monetary Economics, Financial Economics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems Business and banking management:Finance and wealth management, Marketing, Human Resource Management, Strategic Management, Operations, Entrepreneurship, Banking Ethics, Banking Operation and Management.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 30 Documents
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Search results for , issue "Vol. 13 No. 01 (2022)" : 30 Documents clear
Pengaruh Literasi Keuangan, Kompetensi Sumber Daya Manusia Dan Minat Menggunakan E-commerce Terhadap Kinerja Keuangan UMKM Pada Masa Pandemi COVID-19 di Kecamatan Buleleng I Gusti Ayu Dhara Kartika Sari; Lucy Sri Musmini
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35273

Abstract

The financial performance of Micro, Small, and Medium Enterprises is an attempt by every company to measure and assess a success that is used to generate profits. This study aims to determine the partial effect of financial literacy, human resource competence, and interest in using e- commerce on financial performance in the Buleleng District. The type of data used is quantitative data. Sources of data in this study, namely primary data using techniques survey (questionnaires). The population in this study are Micro, Small, and Medium Enterprises in Buleleng District. The sampling technique used is the purposive sampling technique with a total sample of 29 villages and the number of respondents as many as 49 people. Data analysis in this study used SPSS version 16 for windows. The results of this study indicate that financial literacy, human resource competence, and interest in using e-commerce have a positive and partially significant effect on financial performance in Micro, Small, and Medium Enterprises in Buleleng District. Based on the results of this study, it can be seen that the three independent variables have a positive and significant effect on financial performance.
Analisis Penerapan Aplikasi Sistem Keuangan Desa (SISKEUDES) Versi 2.0.3 Dalam Meningkatkan Kualitas Akuntabilitas Keuangan Desa Pada Masa Pandemi Covid-19 (Studi Pada Desa Kalibukbuk, Kec. Buleleng, Bali) Ginanthi Asih; I Made Pradana Adiputra
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35414

Abstract

This research aimed at knowing the application of the SISKEUDES application version 2.0.3 in improving the quality of village financial accountability during the Covid-19 pandemic in Kalibukbuk Village. This study uses a qualitative research approach. The data used are primary data through observation and interviews and secondary data. The informants in this study were the Village Secretary and the Kalibukbuk Village Treasurer. The analytical method used is data collection, data reduction, data presentation, and drawing conclusions. The results show that (1) the implementation of SISKEUDES version 2.0.3 has been carried out in a structured manner. (2) The accountability quality of SISKEUDES version 2.0.3 can improve village financial accountability and produce transparent and accountable financial reports. (3) The positive impact of SISKEUDES on the performance of the village government is felt directly by village officials in Kalibukbuk Village. 
Pengakuan Human Capital Pada CV. Pusaka Bali Persada Gede Krisna Wiguna; Nyoman Ari Surya Darmawan
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35430

Abstract

The aims of this study was to determine the recognition of human capital that carried out by CV. Pusaka Bali Persada.  This research was conducted using qualitative research methods. Data were collected by applying various data collection methods, namely observation, in-depth interview, and documentation study. The data analysis technique adopted the Miles and Humbermen model which includes data collection, data reduction, data presentation, and drawing conclusions. The validity of the data in this study uses a combination of source triangulation techniques and methods. The results showed that the management of human resources applied in the CV. Pusaka Bali Persada has been well done. Human resources are considered to play an important role for the sustainability of the company. The owner's perception leads to the recognition of human capital as an asset, in this case as an investment. Based on this recognition, management can focus on managing human capital, especially in an effort to obtain, develop and maintain  human capital on CV. Pusaka Bali Persada. 
Pengaruh Kesadaran Wajib Pajak Dan Pelayanan Fiskus Terhadap Penerimaan Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan (PBB-P2) Di Kabupaten Buleleng Komang Aryadi Saputra; I Nyoman Putra Yasa
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35551

Abstract

This study aims to determine the effect of taxpayer awareness and tax services on rural and urban land and building tax revenue (PBB-P2). This study uses a quantitative approach using instruments in its measurement and statistical processing. This research was conducted in Buleleng Regency with a population of 238,000 rural and urban land and building taxpayers (PBB-P2). Sampling using purposive sampling in order to obtain a sample of 265 taxpayers. The research data were collected using a questionnaire which was then processed with multiple linear regression analysis with the help of SPSS version 22.The results of the study stated that (1) taxpayer awareness (X1) had a positive and significant effect on PBB-P2 revenue and (2) tax authorities (X2) has a positive and significant effect on PBB-P2 revenue.  Abstract This study aims to determine the effect of taxpayer awareness and tax services on rural and urban land and building tax revenue (PBB-P2). This study uses a quantitative approach using instruments in its measurement and statistical processing. This research was conducted in Buleleng Regency with a population of 238,000 rural and urban land and building taxpayers (PBB-P2). Sampling using purposive sampling in order to obtain a sample of 265 taxpayers. The research data were collected using a questionnaire which was then processed with multiple linear regression analysis with the help of SPSS version 22.The results of the study stated that (1) taxpayer awareness (X1) had a positive and significant effect on PBB-P2 revenue and (2) tax authorities (X2) has a positive and significant effect on PBB-P2 revenue.
Pengaruh Kesesuaian Kompensasi, Gaya Kepemimpinan, Perilaku Tidak Etis, dan Kompetensi terhadap Kecurangan Akuntansi dalam Perspektif Fraud Diamond Ni Putu Devrilia Sari; Lucy Sri Musmini
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35560

Abstract

This research aims to examine the effect of diamond fraud elements, such as, 1) compensation suitability, 2) leadership style, 3) unethical behavior, 4) competence, toward accounting fraud. This research employed quantitative research method that use data obtained from questionnaires and measure using the Likert scale. The research’s population were all employees of LPD’s around Abiansemal Districts. Non-probability sampling method is used with purposive sampling technique in which the chairman, secretary, and treasurer as respondents. The quality of the data is examined using the validity and reliability test. The classical assumption test used are normality, multicollinearity, and heteroscedasticity tests. The data analysis method used was multiple linear regression analysis with the assistance of SPSS 26.0 for Windows. The conclusion of the research showed: 1) compensation suitability and leadership style had a significant negative effect on accounting fraud, 2) unethical behavior and competence had a significant positive effect on accounting fraud. The results of this study have implications for LPD’s and future researchers.  
Pengaruh Persepsi Kegunaan, Persepsi Kemudahan Penggunaan, Pengetahuan Akuntansi dan Kompatibilitas terhadap Minat UMKM dalam Menggunakan Aplikasi SI APIK Kadek Wiratama; Ni Luh Gede Erni Sulindawati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35566

Abstract

The purpose of this study is to determine the effect of perceived usefulness, perceived ease of use, accounting knowledge and compatibility on behavioural intention in using SI APIK applications by the MSMEs. This study uses a quantitative research design that used data collection instrument in the form of a questionnaire. The population that used in this study is all the MSMEs in Buleleng District. Determination of the sample is using the purposive sampling method and then calculated by using the Slovin formula for the minimum number of samples that needed, which resulted 98 samples from the total of 6.836 MSMEs. Data analysis that used in this study are descriptive analysis, variable measurement, data quality test, classic assumption test, multiple linear regression analysis and hypothesis test by using the SPSS application. The result of this study get that the perceved usefulness, perceived ease of use, and compatibility have positive and significant effect on behavioural intention in using the SI APIK application. While accounting knowledge has no positive and significant effect on behavioural intention in using the SI APIK application. 
Profit Sharing Dalam Program Water Supply Pada Badan Usaha Milik Desa Pandan Harum Desa Selat Kadek Feri Perdana Putra; Nyoman Ari Surya Darmawan
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35585

Abstract

This study aims to determine how the application of a profit sharing system in the water supply program at the BUMDes Pandan Harum, Selat Village. The formulation of the problem in this study is "How is the implementation of the profit sharing system in the clean water supply program at BUMDes Pandan Harum Selat Village?". This study uses qualitative methods with data collection techniques, namely observation, interviews, and documentation. The results showed that BUMDes Pandan Harum applied profit sharing to the water management business unit. This profit sharing is carried out to official villages, traditional villages, BUMDes managers and BUMDes Eka Karya Giri Utama Wanagiri as owners of the springs. It is stated in the AD/ART belonging to BUMDes Pandan Harum that Dinas gets 20%, Adat gets 10% from the water management business unit, while for Eka Karya Giri Utama BUMDes it is considered a contribution cost and is included in operational costs in the financial statements made because there is no agreement related to profit sharing between the two parties
Pengaruh Kompetensi Aparatur Pemerintah Desa, Pelatihan Pengguna, Dan Gaya Kepemimpinan Terhadap Kualitas Implementasi Sistem Keuangan Desa Made Putri Irayani; Made Aristia Prayudi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35620

Abstract

This study aims to determine the effect of village government apparatus competence, user training, and leadership style on the quality of village financial system implementation in Buleleng Regency. The research method used in this study is a quantitative method with primary data obtained from questionnaires and measured using a Likert scale. The population of this research is the village secretary, finance officer, and village operator staff. The sample in this study amounted to 291 respondents who were selected using proportional random sampling technique. The data analysis method used in this study is a multiple linear analysis method with the help of SPSS version 24. The results show that the competency variable of the village government apparatus (X1) has a positive and significant effect on the quality of siskeudes implementation, the user training variable (X2) has a positive and significant effect. on the quality ofimplementation siskeudes, and the leadership style variable (X3) has a positive and significant effect on the quality of siskeudes implementation.   
Pengaruh Motivasi, Modal Ivestasi Minimal Dan Persepsi Resiko Terhadap Minat Mahasiswa Universitas Negeri Di Bali Untuk Berinvestasi Pada Masa Pandemic-Covid-19 (Studi Kasus Mahasiswa S1 Akuntansi Universitas Pendidikan Ganesha dan Universitas Udayana) Sinta Suci Prasini; Nyoman Trisna Herawati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35702

Abstract

This study aims to determine the effect of motivation, minimal investment capital and risk perception on the interest of public university students in Bali to invest during the covid-19 pandemic. This study uses a quantitative approach.  Data were collected by using a questionnaire as a research instrument. This data is primary data because the data is obtained directly from the respondents' answers in the questionnaire distributed via google form. All students of S1 Accounting Study Program, Faculty of Economics, Ganesha University of Education and Udayana University were used as the population in this study.  From the entire population, the sample was determined by purposive sampling method. Based on the sampling method, the samples obtained were 285 respondents. The data analysis technique used is descriptive statistical test, classical assumption test and multiple linear regression analysis using SPSS 20.0 for Windows program. The results showed that motivation (X1) and minimal investment capital (X2) had a significant positive effect, for risk perception (X3) had a significant negative effect on interest in investing.   
Pengaruh Pendapatan Debitur, Besar Pinjaman, dan Kebijakan Restrukturisasi Terhadap Tingkat Kelancaran Pengembalian Kredit di Masa Pandemi Covid-19 Pada Lembaga Perkreditan Desa (LPD) Kecamatan Buleleng Ni Kadek Wiwiek Widhi Asih; Anantawikrama Tungga Atmadja
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35752

Abstract

This study aims to determine the effect of debtor income, loan size, and restructuring policies on the smooth rate of credit repayment during the Covid-19 pandemic at the Lembaga Perkreditan Desa (LPD) of Buleleng District. This type of research is quantitative research. The population used is all Lembaga Perkreditan Desa (LPD) in Buleleng District. The sampling technique in this study used purposive sampling with a total sample of 65 respondents. Sources of data used are primary data obtained through the distribution of questionnaires. The data were then analyzed using descriptive statistical analysis, instrument testing, classical assumption testing, and hypothesis testing with the help of the SPSS 26 program. The results showed that debtor income and restructuring policies had a positive and significant impact on the smooth rate of loan repayment during the Covid-19 pandemic at Lembaga Perkreditan Desa (LPD). While, the size of the loan has a negative and significant effect on the smooth rate of credit repayment during the Covid-19 pandemic at the Lembaga Perkreditan Desa (LPD) of Buleleng District.  

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